THE CHANGES OF ACCOUNTING STANDARDS AND THEIR IMPACTS ON INFORMATION QUALITY

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

VAKILIFARD HAMIDREZA; TALEBNIA GHODRATOLLAH; NEIKOMARAM HASHEM; TAHERABADY ALIASGHAR

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2014 | Volume:6 | Issue:22 Page(s): 123-145

Download Full-Text

Persian Verion

View:

2,729

Download:

Cites:

Information Journal Paper

Title

THE CHANGES OF ACCOUNTING STANDARDS AND THEIR IMPACTS ON INFORMATION QUALITY

Author(s)

VAKILIFARD HAMIDREZA | TALEBNIA GHODRATOLLAH | NEIKOMARAM HASHEM | TAHERABADY ALIASGHAR | Issue Writer Certificate

Keywords

ACCOUNTING STANDARDSQ2

CHANGES OF STANDARDSQ2

ACCOUNTING INFORMATION QUALITYQ1

Abstract

In this research, the changes of financial ACCOUNTING STANDARDS of Iran and their impacts on ACCOUNTING INFORMATION QUALITY of 104 companies listed on Tehran security exchange are studied. The value relevance, forecast error, forecast dispersion, earning persistence and earning quality are the metrics for information quality measurement. Standards amendments and revisions from 1999 to 2009 are studied so that a multi variable regression model based on time series data was designed to test each hypothesis.The findings evidenced that the CHANGES OF STANDARDS caused some enhancement in earnings quality but its positive affect on the other 4 measures(value relevance, forecast error, forecast dispersion, earning persistence) was not confirmed.

Cites

No record.

References

Cite

APA: Copy

VAKILIFARD, HAMIDREZA, TALEBNIA, GHODRATOLLAH, NEIKOMARAM, HASHEM, & TAHERABADY, ALIASGHAR. (2014). THE CHANGES OF ACCOUNTING STANDARDS AND THEIR IMPACTS ON INFORMATION QUALITY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(22), 123-145. SID. https://sid.ir/paper/198171/en

Vancouver: Copy

VAKILIFARD HAMIDREZA, TALEBNIA GHODRATOLLAH, NEIKOMARAM HASHEM, TAHERABADY ALIASGHAR. THE CHANGES OF ACCOUNTING STANDARDS AND THEIR IMPACTS ON INFORMATION QUALITY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2014;6(22):123-145. Available from: https://sid.ir/paper/198171/en

IEEE: Copy

HAMIDREZA VAKILIFARD, GHODRATOLLAH TALEBNIA, HASHEM NEIKOMARAM, and ALIASGHAR TAHERABADY, “THE CHANGES OF ACCOUNTING STANDARDS AND THEIR IMPACTS ON INFORMATION QUALITY,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 22, pp. 123–145, 2014, [Online]. Available: https://sid.ir/paper/198171/en

Related Journal Papers